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2014 (7) TMI 852 - AT - Service TaxHealth and Fitness service - sale of booklet - activity of teaching the art of yoga - Held that:- The booklet which is part of the appeal, titled as "Lifesaver" only gives the benefits of yoga and also gives the names of 20 asanas which were being taught in the Institution. Further we find that in the present appeal, in the brief facts which were duly verified by the appellants, it has been specifically mentioned that the appellants are a Trust registered under the Maharashtra State to teach the art of yoga as the yoga is therapeutic and restorative. In view of these facts, we find that the appellants are clearly providing a service as covered under ‘health and fitness service' - Decided against assessee.
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